• Brian Pluckhan
  • Managing Partner

Brian is the managing partner and a founder of Think. Brian has over 25 years experience in corporate and individual tax consultation. As a former Deloitte & Touche, LLP partner in both New York and Los Angeles, he was responsible for serving the firm’s most significant clients. Brian was a member of the firm’s national tax practice specializing in corporate income tax planning, entity structuring, reorganizations, and mergers and acquisitions. He was also a Managing Director for a national firm that focused on performing R&D Tax Credit Studies and manager senior manager in tax at Arthur Andersen in Orange County, California, where he focused his practice on corporate tax planning, the use of partnerships and other flow-through entities as well as international tax. Brian holds a B.S. in accounting from the University of Southern California.

  • Jeffery Morris

Jeff is a founding partner of Think--Since 2007, Jeff focused on state and local tax services with an emphasis on incentives and sales and use tax recovery. Prior to forming Think, Jeff served as a KPMG Tax Partner for 15 years, initially in the federal tax practice and later as Partner in charge of state and local tax (”SALT”) services for the Pacific Southwest. In that capacity, he recruited and led a team dedicated to providing a variety of value added tax services, including: income tax planning and advocacy; sales and use taxes; unclaimed property; property taxes; incentives and payroll taxes. Jeff has served as an adjunct professor in the MBT and MBA programs at University of Southern California (”USC”), California State University, Fullerton (”CSUF”) and Golden Gate University, where he was named “Instructor of the Year”. Jeff has also published a book on real property taxes in California, “How to reduce California Residential Property Taxes.” Jeff has been published in Journal of State Taxation, Journal of Multi-State Taxation and CFO Magazine.

  • Greg Elias
  • Partner

Greg is a founding partner and has over 25 years experience in accounting, tax and business consulting primarily with Deloitte & Touche and KPMG Peat Marwick. As a member of Deloitte & Touche’s national tax consulting group, he was responsible for serving and advising Fortune 500 clients throughout the country focusing on income tax planning, merger and acquisition consulting. During his tenure at KPMG, Greg was responsible for assisting both public and private clients with a variety of value-added accounting, tax and business consulting strategies. Greg was also a Regional Managing Director in charge of the Great Lakes region for a national firm that specialized in performing R&D Tax Credit Studies. Greg holds a B.S. in accounting from Indiana University of Pennsylvania.

  • David Mayer
  • Partner

Based in Washington, D.C., Dave is a partner of Think and is in charge of its East Region operations. For the past 15 years, Dave has worked with hundreds of CPAs across the country assisting their clients to claim millions in R&D tax credits and other tax incentives. He also has extensive experience providing tax, M&A and operational consulting services while at Deloitte and PwC. Dave has presented at various industry association functions, including the annual AICPA National Conference on Federal Taxes. He is a CPA and holds a Master in Taxation degree from Bentley University, graduating with high distinction, and a B.S. in accounting from Fairfield University. 

  • Elaine Foster Marr
  • Managing Director

Elaine is the national practice leader of Think Relocation and Expansion (T-Rex). She brings 18 years of management consulting experience, primarily in location analysis, economic incentives and public policy. Elaine holds a California Real Estate Salesperson license. She is a frequent speaker at the Tax Executive Institute, and published articles in Multi-State Taxation and Incentives, IPT insider, and various trade journals. Elaine holds a Master’s Degree in Public Administration from the University of South Carolina-Columbia

  • Brian Eby
  • Senior Manager

Brian is a Senior Tax Manager focused on sales and use tax recovery and consulting. Brian formerly worked at GE Capital as the Sales Tax Audit Leader, leading a team responsible for almost two hundred sales/use tax audits annually. With GE Capital he was responsible for managing the use tax accrual process, managing vendor engagements, drafting legal correspondences, and due diligence and M&A research for GE Capital’s sale. Brian is a licensed attorney in the State of Florida with a J.D./M.B.A. from Florida State University and a Bachelors in Finance and International Business from the Pennsylvania State University. 

  • Yuko Tsuchida
  • CPA
    Founder/Senior Tax Manager

Yuko is a Senior Tax Manager, and a founder of Think.  She was formerly with KPMG in Los Angeles in the Japanese tax practice where she focused on federal and state tax consulting. Yuko is responsible for assisting clients with a variety of value-added tax consulting strategies. Yuko specializes in performing federal and state interest review, state tax credit studies, and corporate income tax planning. Yuko graduated with honors from Northeastern State University where she was President of the Accounting Society.